Section 119: Licence to manufacture excisable goods

(1)
No person shall manufacture any goods to which this Part of this Act applies unless he holds an excise licence for that purpose.
(2)
If any person manufactures any such goods otherwise than under and in accordance with an excise licence, he shall be liable to a fine of one thousand naira and any such goods manufactured by him or in his possession, and any plant, materials, vessels, utensils and other articles in his possession capable of being used in the manufacture of such goods, shall be forfeited.
[1972 No. 10.]